Varia Engineering Works Pvt. Ltd., Ahmedabad V. The Pr. CIT-4, Ahmedabad

ITA 1231/AHD/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4998 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 08-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGADISH
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER VAIRA ENGINEERING WORKS PVT. LTD. 21, TITANIUM BUILDING, CORPORATE R OAD, NR. PRAHLADNAGAR GARDEN, P R A HLADNAGAR, AHMEDABAD - 380015 PAN: AABCV0396G (APPELLANT) VS THE PRINCIPAL CIT - 4 , AHMEDABAD (RESPONDENT) REVE NUE BY : S H RI JAGADISH , CIT - D . R. ASSESSEE BY: NONE DATE OF HEARING : 31 - 01 - 2 019 DATE OF PRONOUNCEMENT : 31 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCO UNTANT MEMBER : - THIS ASSESSEE S APPEAL F OR A.Y. 2010 - 11 , ARI SES FROM ORDER OF THE PRINCIPAL CIT - 4, AHMEDABAD DATED 19 - 03 - 2 015 , IN PROCEEDINGS UNDER SECTION 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF T HE APPELLANT - ASSESSEE. LAST OPPORTUNITY OF HEARING WAS GIVEN ON 31 - 01 - 2019. DESPITE THIS, THE ASSESSEE I T A NO . 1231 / A HD/20 15 A SSESSMENT YEAR 2010 - 11 I.T.A NO. 1231 /AHD/20 15 A.Y. 2010 - 11 PAGE NO VAIRA ENGINEERING WORKS PVT. LTD. VS. PRINCIPAL CIT - 4 2 REMAINED UNREPRESENT ED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE OR DER OF THE TRIBUNALS IN COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT T HERE WAS A REASONABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OU RT ON 31 - 01 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 31 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CO NCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,